Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 778 - CESTAT, AHMEDABADService tax along with interest has been demanded – works contract - appellants were engaged in providing services of construction of residential complex and failed to discharge service tax liability - in the impugned order Commissioner (Appeals) in Para 10 has observed that irrespective of the works contract between service provider and the service receiver, the nature of services provided was leviable to service tax as per the definition of ‘construction of complex’ given in the Finance Act – Held that:- issue involved is complex and requires consideration of definition of construction services, various decisions of Tribunals/Courts and also liability of the appellants during different period. Further, it is also noticed that there are a number of contracts and therefore, the issue is contentious and arguable. In view of the observation of Commissioner (Appeals) that the nature of work is works contract and even then service tax is to be charged, the decisions cited by the learned advocate regarding liability of service tax on works contract prior to 1-6-2007 are relevant and would show prima facie case has been made out by the appellants, requirement of pre-deposit is waived and stay against recovery of service tax, interest and penalties is granted during the pendency of appeal
|